General Assembly Raised Bill No. 5394
February Session, 2014 LCO No. 1823
*01823_______VA_*
Referred to Committee on VETERANS' AFFAIRS
Introduced by:
(VA)
General Assembly
Raised Bill No. 5394
February Session, 2014
LCO No. 1823
*01823_______VA_*
Referred to Committee on VETERANS' AFFAIRS
Introduced by:
(VA)
AN ACT CONCERNING PROPERTY TAX RELIEF FOR VETERANS.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Subdivision (19) of section 12-81 of the 2014 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2014, and applicable to assessment years commencing on and after said date):
(19) Subject to the provisions of sections 12-89, 12-90 and 12-95, property to the amount of [one thousand] one thousand two hundred fifty dollars belonging to, or held in trust for, any resident of this state who [(a)] (A) is a veteran of the armed forces in service in time of war, [(b)] (B) any resident of this state who was a citizen of the United States at the time of his or her enlistment and who was in the military or naval service of a government allied or associated with that of the United States during the Second World War and received an honorable discharge therefrom, [(c)] (C) any resident of this state who served during the Second World War as a member of any armed force of any government signatory to the United Nations Declaration of January 1, 1942, and participated in armed conflict with an enemy of the United States and who has been a citizen of the United States for at least ten years and presents satisfactory evidence of such service, [(d)] (D) any resident of this state who served as a member of the crew of a merchant vessel during the Second World War and is qualified with respect to such service as a member of the group known as the "American Merchant Marine in ocean-going service during the period of armed conflict, December 7, 1941, to August 15, 1945", members of which are deemed to be eligible for certain veterans benefits under a determination in the United States Department of Defense, as recorded in the Federal Register of February 1, 1988, provided such resident has received an armed forces discharge certificate from the Department of Defense on the basis of such service, [(e)] (E) any member of the armed forces who was in service in time of war and is still in the service and by reason of continuous service has not as yet received a discharge, [(f)] (F) any person who is retired from the armed forces after thirty years of service because he or she has reached the age limit prescribed by law or because he or she suffers from mental or physical disability, or [(g)] (G) any person who is serving in the armed services in time of war; or lacking said amount of property in his or her own name, so much of the property belonging to, or held in trust for, his or her spouse, who is domiciled with [him] such person, as is necessary to equal said amount. For the purposes of this subdivision, "veteran", "armed forces" and "service in time of war" have the same meaning as in section 27-103;
This act shall take effect as follows and shall amend the following sections:
Section 1 October 1, 2014, and applicable to assessment years commencing on and after said date 12-81(19)
This act shall take effect as follows and shall amend the following sections:
Section 1
October 1, 2014, and applicable to assessment years commencing on and after said date
12-81(19)
Statement of Purpose:
To increase the value of property owned by veterans which is exempt from property tax from one thousand dollars to one thousand two hundred fifty dollars.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]